Adila, Wanda and Syofyan, Efrizal (2016) Pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014. Jurnal Wahana Riset Akuntansi, 4 (2). pp. 1-16. ISSN 2338-4786
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Abstract
This study aim to determine : (1) The effect of independent of board on the extent of sustainability report (2) The effect of audit committee on the extent of sustainability report (3) The effect of profitability on the extent of sustainability report (4) The effect of firm’s size on the extent of sustainability report. Population in this research are companies listed in Indonesian Stock Exchange (IDX) during 2012-2014.The sample is determined based on purposive sampling method, this totaling 15 companies.The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and companies website. Analysis technique of data is linear regression. The resuls showed that: (1) The Independent of board does not significantly influence on the extent of sustainability report. (2) The audit committee does not significantly influence on the extent of sustainability report. (3) The profitability has significantly influence on the extent of sustainability report. (4) The firm’s size does not significantly influence on the extent of sustainability report.
Item Type: | Article |
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Uncontrolled Keywords: | INDEPENDENT BOARD, AUDIT COMMITTEE, PROFITABILITY, FIRM’S SIZE, SUSTAINABILITY REPORT |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi - S1 |
Depositing User: | Fitri Yelli |
Date Deposited: | 23 Jun 2022 07:16 |
Last Modified: | 24 Jun 2022 00:34 |
URI: | http://repository.unp.ac.id/id/eprint/38361 |
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